OECD Global Forum

Why is it important?

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework within which work in the area transparency and exchange of information has been carried out by both OECD and non-OECD economies since 2000.

Organisation and membership

It was agreed on 1-2 September 2009 in Mexico that the Global Forum shall be assisted by a Steering Group which will prepare and guide its future work. The composition of the Steering Group is made up of the Chair and Vice-Chairs of the Global Forum, which are currently Australia (Chair) and China, Germany and Bermuda (Vice-Chairs), along with the Chair (France) and Vice-Chairs (India, Japan, Singapore, Jersey) of the Peer Review Group, and six other members (Brazil, Cayman Islands, South Africa, Switzerland, UK, US).

Peer Review Group

In order to carry out an in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes, the Global Forum agreed on the setting up of a Peer Review Group (PRG) to develop the methodology and detailed terms of reference for a robust, transparent and accelerated process.

The PRG is chaired by France (M. Francois D’Aubert), assisted by four Vice-Chairs – India, Japan, Jersey and Singapore. Other Members include: Argentina, Australia, The Bahamas, Brazil, British Virgin Islands, Cayman Islands, China, Denmark, Germany, Ireland, Isle of Man, Italy, Korea, Luxembourg, Malaysia, Malta, Mauritius, Mexico, The Netherlands, St. Kitts and Nevis, Samoa, South Africa, Switzerland, United Kingdom, and the United States.